https://www.taxtmi.com/caselaws?id=326071 The court held that Export Oriented Units (EOUs) are eligible for reimbursement of Central Sales Tax (CST) on inter-state purchases from another EOU, despite procedural norms restricting such claims. The court emphasized that substantive rights under the Foreign Trade Policy (FTP) should not be hindered by procedural restrictions. The impugned communications were set aside, and the Development Commissioner was directed to grant the refund claims for CST on purchases made by the petitioner from another EOU. The writ petitions were allowed, and the connected miscellaneous petition was closed. en-us Wed, 30 Mar 2016 00:00:00 +0530 Thu, 19 Jan 2017 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326071 The court held that Export Oriented Units (EOUs) are eligible for reimbursement of Central Sales Tax (CST) on inter-state purchases from another EOU, despite procedural norms restricting such claims. The court emphasized that substantive rights under the Foreign Trade Policy (FTP) should not be hindered by procedural restrictions. The impugned communications were set aside, and the Development Commissioner was directed to grant the refund claims for CST on purchases made by the petitioner from another EOU. The writ petitions were allowed, and the connected miscellaneous petition was closed. Case-Laws Customs Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326071